I-3 - Taxation Act

Full text
869.10. For the purposes of section 43 and paragraph p of section 752.0.11.1, employee contributions to an employee life and health trust, to the extent that they are, and are identified by the trust at the time of contribution as, contributions in respect of a particular designated employee benefit, are deemed to be payments by the employee in respect of the particular designated employee benefit.
2011, c. 6, s. 174.